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Found 21 articles

Methods for Avoiding Disputes in the Case of Business Succession

Legal disputes in connection with business successions are on the increase. This applies in particular to disputes under inheritance law, company law and tax law.


Returning Child Administrator Becomes Co-Tenant

In 2012, the mother was 80 years old when her then 57-year-old son moves in with her. In 2017, the son is appointed as administrator and mentor of his mother with dementia. Six months later, he requests the housing association to designate him as a co-tenant.


Comments on the Supreme Court Ruling on the Amortization of Properties Acquired by Inheritance or Donation

We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.


What to Do With the Amortization of the Property Acquired Free of Charge, in View of the New Income Tax Campaing?

The Administration presented its criteria on the treatment conferred on the expense for amortization of the income from real estate capital (basically rentals) derived from properties acquired by succession or donation.


Fiscal Aspects Most Affected by a Possible Declaration of Unconstitutionality of Royal Decree-Law 3/2016

The recent order of the National Court of March 23, 2021, has urged a question of constitutionality on Royal Decree-Law 3/2016, whose resolution could affect all or part of its content.